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Multiple Choice

Which statement best describes the multiple-support agreement in the context of qualifying relatives?

When more than one person provides support for a relative, the system allows a multiple-support agreement to designate one supporter to claim the dependent exemption. The designated claimant can do this if they provide more than half of the dependent’s support, or if all supporters agree that this person will claim the exemption. This arrangement prevents multiple people from claiming the exemption and lets the group coordinate to choose a single claimant. The other options miss the coordinated, consent-based nature of this provision, or assert requirements that don’t apply under the multiple-support rule.

When more than one person provides support for a relative, the system allows a multiple-support agreement to designate one supporter to claim the dependent exemption. The designated claimant can do this if they provide more than half of the dependent’s support, or if all supporters agree that this person will claim the exemption. This arrangement prevents multiple people from claiming the exemption and lets the group coordinate to choose a single claimant. The other options miss the coordinated, consent-based nature of this provision, or assert requirements that don’t apply under the multiple-support rule.